Taxes

City services and facilities are paid for by tax dollars and other revenue sources. The city receives a portion of the property taxes paid by residential and business property owners within the city limits of Renton. And, it receives a portion of the sales tax paid (approximately 10%) on goods and services purchased at businesses located in the city. Other revenue sources include other taxes, business licenses, charges for service (such as recreation fees) and grants from other governmental agencies.

Admission Tax

The term “admission charge” or “general admission charge” shall mean the regular and customary charge for the right or privilege to attend or be admitted to the business location within the City of Renton. The admission tax applies to all events where every person must pay an admission charge. In Renton this applies primarily to movie theaters and special events in local establishments. The tax is based on charges made for season tickets or subscriptions, a cover charge, or a charge made for use of seats and tables (reserved or otherwise) and other similar accommodations; or a charge made for food and refreshments in any place where any free entertainment, recreation, or amusement is provided; or a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge. It shall also include any automobile parking charge where the amount of such charge is determined according to the number of passengers in any automobile.

RMC: 5-6-1 Admission Tax
RCW: 35.21.280 Tax on Admissions – Exceptions
36.38.010 Taxes Authorized – Exceptions as to schools
Rate: 5%.

TAX FORM: - Which form is this?

Amusement Devices, Tax and License

A 2% tax is imposed on gross revenue less prizes generated on any coin-operated machine, structure, apparatus or device of any type that is played for entertainment or amusement purposes.

In addition to the tax, the city also levies a license fee on entertainment devices located within the city limits. The $30 quarterly license fee of $30 (or $120 per year) per device is due with quarterly tax returns. Each license must be prominently displayed at the location where the device is used and show the total number of machines licensed for operation at the specified location.

Application Form: add link to city form

Quarterly (?) Return Form: add link to city form

RMC: 5-7-1 Entertainment Device Tax
RCW: 9.46.0201 Amusement Game
9.46.0331 Amusement Games Authorized - Minimum rules

Gambling Tax

This tax applies to all bingo games, raffles, amusement games, punchboards, pull-tabs, and card games played within the City limits. By state law, proceeds from this tax are first to be dedicated to law enforcement related to gambling activities, with the remaining going to the General Fund to offset Police and other enforcement costs.

Tax Form: add link to city form

RMC: 5-8 Gambling Tax
RCW: 9.46 Gambling

Rate:

Bingo Games and raffles: City - 5% Maximum - 5%
Pull tabs and Punchboard: City - 5% on Gross Revenue Maximum - 10% on Net Revenue
Card Games: City - 10% Maximum - 20%

In 2009, the City provided for a reduced rate at 2.5% on bingos and raffles conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.020(3), whose purpose is to provide programs or facilities for meeting the basic health, education, and welfare needs to residents in Renton and other South King County communities.

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